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California Department of Education
Official Letter
California Department of Education
Official Letter
January 10, 2020

Dear County Superintendents of Schools:

Final Adjustment to School District Principal Apportionments for Student Attendance in State Special Schools
Fiscal Year 2018–19

California Education Code Section 59300 requires the school district of residence of the parent or guardian of any residential student attending a State Special School to pay 10 percent of the excess annual cost of education for that student. Item 6100-005-0001 of the Budget Act of 2018 (Chapter 29, Statutes of 2018) requires the State Controller’s Office to withhold the amount due from each school district, as reported by the California Department of Education (CDE), from the district’s Principal Apportionment, and transfer that amount to the State Special Schools account (6100-005-0001). The amount withheld will be shown as a separate item in the remittance advice for the January 2020 Principal Apportionment payment.

Accordingly, enclosed is the schedule of transfers or “adjustments” reflecting the difference between 10 percent of the final excess costs incurred in fiscal year 2018–19 and the estimated amounts previously transferred from the Principal Apportionment in fiscal year 2018–19. Positive entries show reductions to the district’s January 2020 Principal Apportionment payment; negative entries show an increase, to compensate for previous transfers that now exceed the final amount.

County superintendents were notified of these adjustments by email addressed to the county’s CDEfisc email address and a link to where this letter and schedule of adjustments are posted on. The CDE Categorical Programs web page at CDE requested that the email be forwarded to all school districts in the county. 

For standardized account code structure coding, use Resource Code 0000, Unrestricted, and Expenditure Object Code 7130, State Special Schools.

If you have any questions regarding the adjustments, contact AnneMarie Rouse, Office Technician, State Special Schools and Services Division, by phone at 916-319-0550 or by email at General questions regarding this notice may be directed to Tonya Holmes, Analyst, Categorical Allocations and Management Assistance Office, by phone at 916-323-6028 or by email at [Note: The preceding contact person, office, phone number, and email are no longer valid. Please contact the Categorical Allocations and Audit Resolution Office at].


Elizabeth Dearstyne, Director
School Fiscal Services Division

Last Reviewed: Friday, April 12, 2024

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